Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Course WIW-SWP-EBS-K-7

Selected topics of taxation (2V+2U, 6.0 LP)

Course Type

SWS Type Course Form CP (Effort) Presence-Time / Self-Study
- K Lecture with exercise classes (V/U) 6.0 CP
2 V Lecture 30 h 60 h
2 U Lecture hall exercise class 30 h 60 h
(2V+2U) 6.0 CP 60 h 120 h

Basedata

SWS 2V+2U
CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [7] Master (Advanced)
Language [DE] German
Lecturers
Area of study [WIW-SWP] Business Taxation and Auditing
Additional informations
Livecycle-State [NORM] Active

Contents

The module deals with selected individual questions of business taxation in the areas of income tax, corporate income tax and trade tax. In addition to current developments in tax law, the module also deals with economic problems in the field of business taxation.

Literature

  • Birk, D./Desens, M./Tappe, H.: Steuerrecht, 21. Auflage 2018
  • Scheffler, W.: Besteuerung von Unternehmen I, 13. Auflage 2016
  • Scheffler, W.: Besteuerung von Unternehmen III, 2. Auflage 2013

Requirements for attendance (informal)

None

Requirements for attendance (formal)

None

References to Course [WIW-SWP-EBS-K-7]

Module Name Context
[WIW-SWP-EBS-M-7] Selected topics of taxation P: Obligatory 2V+2U, 6.0 LP